Box M – Tax-Paid Amounts

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Death of an RRSP annuitant

Enter in box M of the RL-2 slip (see courtesy translation RL-2-T) the amount paid to the beneficiary of property held in a registered retirement savings plan (RRSP) that represents:

  • in the case of a depositary RRSP, the interest or income credited or added to the RRSP after the end of the year following the year of death (the amount must also be entered on an RL-3 slip; see courtesy translation RL-3-T);
  • in the case of a trusteed RRSP, the income accrued after the end of the year following the year of death that would be included in the trust's income if the income were specified income without taking into account section 657 of the Taxation Act.

Death of a RRIF annuitant

Enter in box M the amount paid to the beneficiary of property held in a registered retirement income fund (RRIF) that represents:

  • in the case of a depositary RRIF, the interest or income accrued or credited to the RRIF after the end of the year following the year of death (the amount must also be entered on an RL-3 slip);
  • in the case of a trusteed RRIF, the income accrued after the end of the year following the year of death that would be included in the trust's income if the income were specified income without taking into account section 657 of the Taxation Act.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter